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Issues on the sale and acquisition of businesses paper

Published on 18 Oct 08

This paper focuses on a range of technical tax issues that arise in sale and purchase of business transactions. It reflects on the presenter's experience in dealing with tax issues in a wide range of corporate and SME transactions. Topics covered include:

 Share sales and acquisitions

  • tax due diligence: elections, clean exits and warranties
  • availability of CGT concessions
  • dealing with consolidated groups

 Asset sales and acquisitions

  • WIP, debtors, IP (Tax vs non tax IP), IP and goodwill - apportionment issues
  • employee entitlements
  • restraint of trade payments

‘‘Earn-out" transactions

  • latest developments

Stamp duty issues

  • trading stock
  • plant and equipment
  • proposed abolition on non-real property transactions.

Author profile

Paul Tanti CTA
Photo of author, Paul TANTI Paul Tanti is a Partner in the Thomson Geer Lawyers tax team and has a wide range of experience in providing taxation and commercial advice to a variety of clients. Paul also advises a number of legal and accounting firms on all areas of federal and state taxation law and related commercial matters. - Current at 10 February 2016
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This was presented at South Australian Tax Intensive .

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Individual sessions

Extracting value from companies

Author(s):  Craig COOPER

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